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PHILLIPS v. COMMISSIONER

Docket No. 1978-91.

65 T.C.M. 3038 (1993)

T.C. Memo. 1993-284

David S. Phillips v. Commissioner.

United States Tax Court.

Filed June 29, 1993.

Attorney(s) appearing for the Case

David S. Phillips, pro se. Ruud L. DuVall and Robert N. Deitz, for the respondent.

Memorandum Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioner for 1987 in the amount of $10,904, and additions to tax under section 6651(a)1 (failure to file timely) in the amount of $1,912.25, section 6653(a)(1)(A) (negligence, etc.) in the amount of $545.20, section 6653(a)(1)(B) (negligence, etc.), in the amount of 50 percent of the interest on $7,649, and section...

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